07/01/2026
IRS Penalty Refund Alert — Deadline July 10, 2026
Did you pay IRS penalties or interest between 2020–2023? A recent court ruling (Kwong v. United States) found the IRS may have improperly charged failure-to-file, failure-to-pay, or underpayment interest during the COVID-19 disaster period (1/20/2020–7/10/2023).
You may be entitled to a refund — but the IRS won't do this automatically. You have to file a claim, and the deadline is July 10, 2026.
What to do:
1️⃣ Pull your free IRS account transcripts for 2020–2022 at irs.gov
2️⃣ File Form 843 (current version, Rev. 12-2024) for each affected year/penalty
3️⃣ Write "Protective Refund Claim Pursuant to Kwong v. United States" at the top
The IRS is appealing this ruling, so nothing is guaranteed — but filing now preserves your right to a refund if it holds up. Miss the deadline, and that right is gone for good.
Questions about your specific situation? Reach out — but note that DIY filing instructions like this are general info, not personalized advice. 📋